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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:07

Application of cigarette tax stamp credit memos

Official textsdlegislature.gov

Pirnat, Marge lrpr14296
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2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
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64:44:02:07. Application of cigarette tax stamp credit memos. Distributors granted cigarette excise tax stamp credit shall be issued a credit memo by the department stating the amount of credit authorized for the application claim. The distributor, upon receipt of the authorized credit memo, shall present the credit memo at the next request for tax stamps to the property and special taxes division of the department. The secretary shall include the total authorized credit memo amount when computing the charges for the purchase of cigarette excise tax stamps by the distributor.

Last amended: Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(2). Law Implemented: SDCL 10-50-20.1.

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In this chapter (40 sections)
  1. 64:32:02:02 · Definition of "interstate movement."
  2. 64:32:02:03 · Definition of "intrastate movement."
  3. 64:32:02:04 · Repealed
  4. 64:32:02:05 · Repealed
  5. 64:32:02:06 · Repealed
  6. 64:32:02:07 · Agreement does not apply to motor fuel tax laws
  7. 64:32:02:08 · Size and weight laws exempt from agreement
  8. 64:32:02:09 · Repealed
  9. 64:32:02:10 · Loss of reciprocity by overweight vehicle
  10. 64:32:02:11 · Rights retained by jurisdictions
  11. 64:32:02:12 · Repealed
  12. 64:32:02:13 · Termination upon 30 days' notice
  13. 64:32:02:14 · Repealed
  14. 64:32:02:15 · Repealed
  15. 64:44:02:01 · Cigarette distributor tax stamp replacement credit
  16. 64:44:02:02 · Application for replacement credit
  17. 64:44:02:03 · Damaged and unfit cigarette packages
  18. 64:44:02:04 · Wholesalers may receive replacements
  19. 64:44:02:05 · Forms to be furnished department by distributors
  20. 64:44:02:06 · Cash refunds
  21. 64:44:02:07 · Application of cigarette tax stamp credit memos
  22. 64:44:02:08 · Credit memos to be applied against purchase price
  23. 64:44:02:09 · Credit memo application forms furnished by secretary
  24. 64:47:02:00 · Definitions
  25. 64:47:02:01 · Year on which refunds are based
  26. 64:47:02:02 · Proper time period for filing claims
  27. 64:47:02:03 · Repealed
  28. 64:47:02:04 · Extension of time for filing
  29. 64:47:02:05 · Head of household -- Claimant -- Qualifications
  30. 64:47:02:06 · Cash public assistance as income
  31. 64:47:02:07 · Noncash public assistance exempt from income
  32. 64:47:02:08 · Room and board as income
  33. 64:47:02:09 · Exclusions from income
  34. 64:47:02:10 · Proof of age
  35. 64:47:02:11 · Persons who must be included in a household
  36. 64:47:02:12 · Amount of refund -- Departmental determination
  37. 64:47:02:13 · Determination of residence
  38. 64:47:02:14 · Waiver form
  39. 64:47:02:15 · Interest accrued
  40. 64:47:02:16 · Verification of value by auditor
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